Availability of Forensic Accountability and its Results on Internal Auditing in Combating Corruption in the Saudi Public Sector

Abstract

Momair@kfu.edu.sa
The problem of the study was the increasing number of corruption cases in the public sector. Therefore, this study aimed to investigate the impact of the availability of the elements of the application of forensic accountability, and its impact on the effectiveness of internal audit units, in combating corruption in the Saudi public sector. And to achieve this goal; The descriptive quantitative methodology was relied upon using the questionnaire tool, which was published on the employees of the internal audit units in the Saudi public sector.
The results indicated that the availability of the elements for the application of forensic accounting; It affects the effectiveness of the internal audit units in combating corruption in the Saudi public sector.
The study concluded with a few recommendations on the importance of providing training courses to introduce forensic accounting, the need to issue a procedural guide to correct the procedures of forensic accounting to organize its work and conduct more studies that examine enhancing the role of forensic accounting and its relationship to internal audit and combating corruption.